Materi 3_Akt Keu Lanjutan_Hubungan Pusat dan Cabang Luar Negeri.pptx - Akuntansi Keuangan Lanjutan Materi 3 Hubungan Pusat dan Cabang Luar Negeri

Materi 3_Akt Keu Lanjutan_Hubungan Pusat dan Cabang Luar Negeri.pptx

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Hubungan Pusat dan Cabang Luar Negeri Akuntansi Keuangan Lanjutan - Materi 3
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Cabang-Cabang di Luar Negeri MASALAH NILAI KURS MATA UANG 1. Didasarkan langsung atas nilai relatif emas murni (satu kesatuan mata uang tertentu) disebut mint par rates of exchange 2. Didasarkan atas hukum permintaan dan penawaran yg berlaku ( free market rate of exchange ) 3. Ditetapkan oleh pemerintah ( official rate of exchange ) NILAI TUKAR TIDAK LANGSUNG Indirect quotations menyatakan nilai kesatuan mata uang dalam negeri dalam persamaannya dg mata uang asing: Rp1,00 = 0,000064 £ = 0,000071 US$ 2 NILAI TUKAR LANGSUNG Direct quotations menyatakan nilai mata uang asing dalam persamaannya dg mata uang dalam negeri: US$1 = Rp14.310,00
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Laba/rugi dari perubahan kurs dicatat sebagai Selisih (beda) Kurs 1. “Laba Selisih Kurs ( Gain of currency exchange )” untuk selisih kurs yang menguntungkan 2. “Rugi selisih kursi ( Loss on currency exchange ) untuk seliish kurs yang merugikan Jual Beli dengan Pihak Luar Negeri 3 Harga beli atau harga jual dapat dinyatakan dalam mata uang luar negeri atau mata uang dalam negeri. Tetapi pembukuan transaksi harus dinyatakan dalam mata uang dalam negeri. Permasalahannya .... Fluktuasi nilai tukar suatu negara terhadap mata uang lainnya
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Contoh pencatatan eksportir Indonesia
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